Decision No. 118/2002/QD-BTC promulgates the schedule for collecting export quota fees for textile and garment products entering the EU and Canadian markets. The document specifies the subjects, units of measurement, and fee rates for each type of product.
适用范围
Enterprises producing and trading in textile and garment products; agencies assigned by the Ministry of Trade to collect export quota fees.
要点
- Enterprises producing and trading in textile and garment products entering the EU and Canadian markets must pay export quota fees according to the schedule set forth in Article 1 of this Decision.
- Specific fee rates for each type of product are as follows: T-shirts at 300,000 VND/piece, sweaters at 1,000,000 VND/piece, and clothing at 1,500,000 VND/ton.
- The agency responsible for collecting export quota fees for textile and garment products shall register, declare, and remit the fees to the state budget in accordance with Circular No. 63/2002/TT-BTC.
- This Decision takes effect from the date of issuance and applies to the collection of export quota fees for textile and garment products entering the EU and Canadian markets starting from 2003.
- Any Decisions on collecting export quota fees for the EU and Canadian markets that conflict with this Decision shall be revoked.
🌐 本文件的社会影响
- Enterprises producing and trading in textile and garment products must pay additional export quota fees when exporting to the EU and Canadian markets.
- Collecting export quota fees helps increase revenue for the state budget.
- Enterprises may face financial difficulties due to the need to pay these additional fees.
❓ 常见问题
What is the rate for collecting export quota fees for T-shirts entering the EU market?
The export quota fee for T-shirts entering the EU market is 300,000 VND/piece.
When must enterprises producing and trading in textile and garment products begin paying export quota fees?
This Decision takes effect from the date of issuance and applies to the collection of export quota fees for textile and garment products entering the EU and Canadian markets starting from 2003.
Which agency is responsible for registering, declaring, and remitting the fees?
The agency responsible for collecting export quota fees for textile and garment products shall register, declare, and remit the fees to the state budget in accordance with Circular No. 63/2002/TT-BTC.
What is the rate for collecting export quota fees for women's jackets entering the EU market?
The export quota fee for women's jackets entering the EU market is 2,000,000 VND/piece.
Will previous Decisions on collecting export quota fees that conflict with this Decision be revoked?
Any Decisions on collecting export quota fees for the EU and Canadian markets that conflict with this Decision shall be revoked.
全文
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 118/2002/QĐ-BTC |
Hanoi, September 25, 2002 |
Pursuant to …;
OF THE MINISTER OF FINANCE NUMBER 118/2002/QĐ-BTC DATED SEPTEMBER 25, 2002 ON THE ISSUANCE OF THE SCALE OF FEES FOR QUOTA EXPORT LICENSES FOR TEXTILE AND GARMENT PRODUCTS TO THE EU AND CANADA MARKET
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and agencies equivalent to ministries;
Pursuant to the Prime Minister's Decision No. 853/1997/CT-TTg dated October 11, 1997 on combating smuggling under new circumstances;
Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;
After receiving the opinion of the Ministry of Trade (Letter No. 1334/TM-XNK dated August 5, 2002).
At the proposal of the Director General of the General Department of Taxation
Pursuant to …;
Article 1:
The Scale of Fees for Quota Export Licenses for Textile and Garment Products to the EU and Canada Market is hereby issued together with this Decision.
Article 2:
The subjects applying the fee rates prescribed in Article 1 of this Decision shall implement according to the provisions at Section I of Circular No. 93/TT/LB dated November 7, 1994 of the Joint Ministry of Finance - Trade.
Article 3:
The agency collecting fees for quota export licenses for textile and garment products to the EU and Canada market shall register, declare, pay the fees into the State budget, and manage and use the retained funds according to the provisions of Circulars
No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges, and Circular No. 111/2000/TT-BTC dated November 21, 2000 of the Ministry of Finance on the management and use of funds from quota export license fees for textile and garment products to the EU and Canada markets; and fees for issuing certificates of establishment for representative offices of foreign economic organizations in Vietnam.Article 4:
This Decision takes effect from the date of issuance and applies to the collection of fees for quota export licenses for textile and garment products to the EU and Canada markets starting from 2003. All decisions on the collection of quota export license fees for the EU and Canada markets that conflict with this Decision are hereby abolished.
Article 5:
Organizations and individuals subject to the payment of quota export license fees for textile and garment products to the EU and Canada markets, units assigned by the Ministry of Trade to organize the collection of such fees, and related agencies are responsible for implementing this Decision.
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Truong Chi Trung (Signed) |
FEE SCHEDULE
SCALE OF FEES FOR QUOTA EXPORT LICENSES FOR TEXTILE AND GARMENT PRODUCTS TO THE EU AND CANADA MARKETS
(Issued together with Decision No. 118/2002/QĐ-BTC dated September 25, 2002 of the Minister of Finance)
|
No. |
UNIT OF MEASUREMENT |
(DONG) |
Cotton yarn |
AMOUNT OF COLLECTION |
|
I |
To the EU market |
|
|
|
|
1 |
T-shirt |
4 |
VND/unit |
300,0 |
|
2 |
Wool Sweater |
5 |
VND/unit |
1.000,0 |
|
3 |
pants |
6 |
VND/unit |
1.000,0 |
|
4 |
Women's shirt |
7 |
VND/unit |
500,0 |
|
5 |
Men's shirt |
8 |
VND/unit |
500,0 |
|
6 |
Women's coat |
15 |
VND/unit |
2.000,0 |
|
7 |
women's suit |
29 |
VND/set |
1.000,0 |
|
8 |
Small bra |
31 |
VND/unit |
1.000,0 |
|
9 |
clothing |
78 |
VND/ton |
1.500.000,0 |
|
II |
To the Canadian market |
|
|
|
|
1 |
Jacket |
1/3a |
VND/unit, set |
2.000,0 |
|
2 |
Winter coat |
2a |
VND/unit, set |
2.000,0 |
|
3 |
Other items |
3c,4a, |
|
|
|
|
|
4c,5a, |
VND/unit, set |
500,0 |
|
|
|
5b,8c, |
|
|
|
|
|
8d,9a, |
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|
|
|
|
10a,11a, |
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|
|
|
|
13 and |
|
|
|
|
|
ItemB |
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关系图
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